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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Personal penalty on the Director - from the evidences as ...


Court Sets Aside Personal Penalty on Director Due to Lack of Evidence on Non-Payment Role.

February 25, 2017

Case Laws     Central Excise     AT

Personal penalty on the Director - from the evidences as recorded and analysed in the impugned order, the role of the Director has not been specifically discussed and brought out the fact that non-payment of duty was at his instance. In these circumstances, the personal penalty on the Director is unwarranted and accordingly set aside. - AT

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